AOC-4 Financial Statements Filing | Savlana Init

MCA · Financial Statements

AOC-4 Financial Statements — Filing Audited Accounts with the Registrar of Companies.

Form AOC-4 must be filed within 30 days of the AGM with the audited financial statements, Directors' Report, and Auditor's Report. We compile, review, XBRL-tag where required, and file within the statutory deadline.

Form AOC-4 is the MCA form through which a company files its audited financial statements — balance sheet, profit and loss account, cash flow statement (where applicable), and all related notes, schedules, and reports — with the Registrar of Companies. It is one of the two mandatory annual filings for every company, the other being the Annual Return on MGT-7. AOC-4 must be filed within 30 days of the Annual General Meeting at which the financial statements are adopted by shareholders.

The financial statements must first be approved by the board of directors and then adopted (or noted as unadopted) by shareholders at the AGM, before they can be filed. The form requires attachment of the signed audited financial statements, the Auditor's Report, and the Board's Report (Directors' Report) prepared in compliance with Section 134 of the Companies Act. For companies above prescribed thresholds (listed companies, and certain large companies as notified by MCA), financial statements must be filed in XBRL format using AOC-4 XBRL.

Late filing of AOC-4 attracts additional fees of ₹100 per day per form with no maximum cap, and persistent non-filing can expose directors to prosecution under Section 137 of the Companies Act. We compile the financial statements and reports, review the Directors' Report for statutory compliance, assess XBRL applicability, prepare XBRL-tagged statements where required, and file within the 30-day window.

Our AOC-4 Services

AOC-4 / AOC-4 XBRL Filing

Preparing and filing Form AOC-4 (or AOC-4 XBRL for applicable companies) with all required financial attachments.

Financial Statement Compilation

Compiling the balance sheet, profit and loss account, cash flow statement, and notes to accounts for attachment.

Directors' Report Preparation

Drafting or reviewing the Board's Report in compliance with Section 134 and applicable MCA rules.

Board Approval Coordination

Coordinating the board meeting at which financial statements are approved before presentation at the AGM.

AGM Adoption Support

Confirming that financial statements are adopted at the AGM before the 30-day AOC-4 filing window opens.

Auditor's Report Integration

Ensuring the signed Auditor's Report is correctly attached and consistent with the financial statements filed.

XBRL Tagging

Preparing XBRL-tagged financial statements for companies above the applicable threshold (listed and certain large companies).

Late Filing & Penalty Management

Filing overdue AOC-4 with applicable additional fees and advising on penalty risk mitigation.

Our Process

Audited Accounts Collation

We collate the signed audited financial statements, Auditor's Report, and Directors' Report for the financial year.

Board Approval Meeting

Board meeting coordinated to approve the financial statements for presentation to shareholders at the AGM.

AGM Adoption

Financial statements adopted by shareholders at the AGM; the 30-day filing window commences.

AOC-4 Preparation & Filing

Form AOC-4 with all attachments prepared and filed on the MCA portal within 30 days of the AGM.

Acknowledgement & Record

SRN tracked to acceptance; filed copies retained for statutory records and audit purposes.

Why It Matters

✓Audited financial statements compiled with all required schedules and notes

✓Directors' Report reviewed for compliance with Section 134 of the Companies Act

✓Board meeting for financial statement approval coordinated within required timelines

✓XBRL applicability correctly assessed and tagged statements prepared where required

✓AOC-4 filed within 30 days of the AGM to avoid additional fees

✓Auditor's Report and all required attachments verified before submission

✓AGM adoption confirmed before filing to ensure procedural correctness

✓Late filing penalty risk assessed and minimised

Frequently Asked Questions

AOC-4 is the form for filing a company's financial statements — balance sheet, profit and loss account, cash flow statement, notes to accounts, Directors' Report, and Auditor's Report — with the Registrar of Companies. It must be filed within 30 days of the AGM.

AOC-4 XBRL requires financial data to be tagged using eXtensible Business Reporting Language. Listed companies and companies with paid-up capital above ₹5 crore or turnover above ₹100 crore (or other MCA-notified criteria) must file in XBRL format.

Form AOC-4 must be filed within 30 days of the Annual General Meeting. If an AGM was not held, the deadline is calculated from the last date on which the AGM ought to have been held under the Companies Act.

Financial statements must be board-approved and then adopted (or considered) at the AGM before AOC-4 is filed. Filing before the AGM adoption is procedurally incorrect and could require refiling.

Late filing attracts additional fees of ₹100 per day per form with no cap on accumulation. Directors also face prosecution risk under Section 137 of the Companies Act for continued default.

Mandatory attachments include the signed audited financial statements, the Directors' (Board's) Report, the Auditor's Report, the CSR report (for applicable companies), and the XBRL document for companies required to file in that format.

Need to file your company's financial statements?

We'll compile your accounts, review the Directors' Report, assess XBRL applicability, and file AOC-4 within 30 days of your AGM.